随着经济改革和银行改革的深入展开,银行会计在提供经济信息、监督经济活动、分析经济效果、参与经济决策等方面将发挥日益重要的作用。为了适应客观形势的需要,银行应根据管理会计和决策会计的要求,对现行的会计制度逐步进行改革。为此,提出以下几点不成熟的意见。一、银行的会计核算应改收付实现制为权责发生制。一般地讲,预算单位适宜采用收付实现制,企业单位则宜采用权责发生制。银行作为企业,应根据经济管理的需要,按照成本的科学内涵,核算其经营过程中所耗费的活劳动和物化劳动,并对应 With the deepening of economic reforms and banking reforms, bank accounting will play an increasingly important role in providing economic information, monitoring economic activities, analyzing economic effects, and participating in economic decision-making. In order to meet the needs of the objective situation, banks should gradually reform the current accounting system in accordance with the requirements of management accounting and decision-making accounting. To this end, the following points are not mature. First, the bank’s accounting should be changed to pay for the realization of the accrual system. In general, budget units are suitable to adopt the system of receipt and payment, and business units should adopt the accrual basis. As an enterprise, a bank shall, according to the needs of economic management, calculate the living labor and materialized labor spent in its business process in accordance with the scientific connotation of costs, and